Assume that TDW Corporation (calendar-year-end) has 2019 taxable income of $694,000 for purposes of computing the 179 expense. The company acquired the following assets during 2019: (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

a. What is the maximum amount of 179 expense TDW may deduct for 2019?

b. What is the maximum total depreciation, including 179 expense, that TDW may deduct in 2019 on the assets it placed in service in 2019, assuming no bonus depreciation?

	Placed in
Asset	Service		Basis
Machinery	September 12	$	2,275,500
Computer equipment	February 10		270,150
Furniture	April 2		889,350
Total		$	3,435,000